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The New Rules for Reporting by Sharing and Gig Economy Platforms Under the OECD and EU Initiatives

The New Rules for Reporting by Sharing and Gig Economy Platforms Under the OECD and EU Initiatives During 2020, the OECD and the EU Commission have separately unveiled two proposals both laying down new rules for reporting of tax information by sharing and gig economy platforms. Although the template used for tax reporting by sharing and gig economy platforms is nearly the same, some differences can be noted by a close reading and comparison of the text under the two initiatives. In this article, the author analyses the new rules for reporting by sharing and gig economy platforms that the OECD and the EU have separately released in the first half of 2020, retraces the common rationale behind the proposed introduction of the new rules, and explains similarities and differences existing between the two initiatives. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png EC Tax Review Kluwer Law International

The New Rules for Reporting by Sharing and Gig Economy Platforms Under the OECD and EU Initiatives

EC Tax Review , Volume 30 (1): 8 – Jan 1, 2021

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Publisher
Kluwer Law International
Copyright
Copyright © 2021 Kluwer Law International BV, The Netherlands
ISSN
0928-2750
Publisher site
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Abstract

During 2020, the OECD and the EU Commission have separately unveiled two proposals both laying down new rules for reporting of tax information by sharing and gig economy platforms. Although the template used for tax reporting by sharing and gig economy platforms is nearly the same, some differences can be noted by a close reading and comparison of the text under the two initiatives. In this article, the author analyses the new rules for reporting by sharing and gig economy platforms that the OECD and the EU have separately released in the first half of 2020, retraces the common rationale behind the proposed introduction of the new rules, and explains similarities and differences existing between the two initiatives.

Journal

EC Tax ReviewKluwer Law International

Published: Jan 1, 2021

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